Partners V, B and S have a partnership. Pertinent information is as follows:

	Verst	Brown	Sullivan
Capital balance	50,000	120,000	30,000
Profit and loss percentage	30%	50%	20%

Partner S retires and the partnership pays him $35,000. What is the balance in Vs capital account after the sale assuming this transaction was accounted for using the bonus method?

Select one:

a. 51,667

b. 48,333

c. 48,125

d. 50,000